This research aims to knowing the effect of Independency, Organizatinal commitment and role ambiguity on Performance of Auditor in Public Accounting Firm, Padang City. This study uses a quantitative approach. The data collected from the study were based on interviews and questionnaire distribution with sampling technique is simple random sampling. Data analysis techniques in research. This is a linear multiple regression analysis with the help of computer SPSS program. Results this study can conclude that role ambiguity has a negatice effect on the performance of auditor,lndependency has a positive effect on the performance of auditor, and organizational commitment has no effect on performance of auditor in Public Accounting Firm, Padang City
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